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Contents

Official guidance
Savings and Investment Manual

SAIM1000 · Savings and investment income: overview and contents

  • SAIM1010 · Savings and investment income: what is in the Savings and Investment Manual
  • SAIM1020 · Savings and investment income: what is not in the Savings and Investment Manual
  • SAIM1030 · Savings and investment income: how to use the Savings and Investment Manual
  • SAIM1040 · Savings and investment income: feedback on the Savings and Investment Income Manual
  • SAIM1060 · Savings and investment income: what is savings and investment income?
  • SAIM1070 · Savings and investment income: priority of charging rules
  • SAIM1080 · Savings and investment income: rates of tax on savings and investment income
  • SAIM1090 · Savings and investment income: savings and dividend income is the highest part of total income
  • SAIM1100 · Savings and investment income: tax is charged on the ‘gross amount’ of income
  • SAIM1110 · Savings and investment income: tax on savings and investment income: example for tax year 2019-20
  • SAIM1112 · Savings and investment income: tax on savings and investment income: starting rate for savings
  • SAIM1120 · Savings and investment income: tax exempt savings
  • SAIM1130 · Savings and investment income: foreign income
  • SAIM1140 · Savings and investment income: foreign income: remittance basis
  • SAIM1150 · Savings and investment income: foreign income: unremittable income
  • SAIM1160 · Savings and investment income: foreign income: unremittable income: claims
  • SAIM1170 · Savings and investment income: non-residents
  • SAIM1180 · Savings and investment income: non-residents: FOTRA securities
  1. Savings and investment income: overview and contents
  2. Savings and investment income: feedback on the Savings and Investment Income Manual

SAIM1040 | Savings and investment income: feedback on the Savings and Investment Income Manual

From HM Revenue & Customs · Savings and Investment Manual

Improving the SAIM

The authors of the SAIM are technical advisers in the Financial Products and Services Team, which is part of BAI (Business Assets and International) in Head Office. Our aim is to give you clear and comprehensive guidance about the topics covered in this manual. We want to keep the SAIM up to date and improve it. Please tell us if you find

  • material that is out of date, wrong or missing;

  • unhelpful formatting or language;

  • typos, incorrect or broken links, or searches that give you unexpected results.

Please read any references to CT&VAT, CTIAA or CTISA as references to BAI.

Feedback

If you have any suggestions about how to improve the SAIM please send them to the editor

Zain Shaukat, HMRC, BAI, 3rd Floor, Mail Station E, 100 Parliament Street, London SW1A 2BQ.

Email: zain.shaukat

Phone: 03000 596053

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